Company Registration No. 05887574 (England and Wales)
Blauw Research Limited
Unaudited accounts
for the year ended 31 December 2025
Blauw Research Limited
Unaudited accounts
Contents
Blauw Research Limited
Statement of financial position
as at 31 December 2025
Cash at bank and in hand
18,297
17,582
Creditors: amounts falling due within one year
(191,390)
(191,894)
Net current liabilities
(145,792)
(147,011)
Net liabilities
(109,490)
(75,805)
Called up share capital
16,969
16,969
Profit and loss account
(126,459)
(92,774)
Shareholders' funds
(109,490)
(75,805)
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 29 September 2026 and were signed on its behalf by
Jonathan Wheeler
Director
Company Registration No. 05887574
Blauw Research Limited
Notes to the Accounts
for the year ended 31 December 2025
Blauw Research Limited is a private company, limited by shares, registered in England and Wales, registration number 05887574. The registered office is Ivy Cottage, 23 Cobden Road, Sevenoaks, Kent, TN13 3UB.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33.33% straight line basis
Fixtures & fittings
33.33% straight line basis
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
The company is a going concern. The company is funded and supported by long term shareholders.
Blauw Research Limited
Notes to the Accounts
for the year ended 31 December 2025
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Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 January 2025
28,195
1,690
29,885
At 31 December 2025
28,195
1,690
29,885
At 1 January 2025
27,360
1,459
28,819
Charge for the year
586
213
799
At 31 December 2025
27,946
1,672
29,618
At 31 December 2025
249
18
267
At 31 December 2024
835
231
1,066
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Investments
Other investments
Valuation at 1 January 2025
70,140
Fair value adjustments
(34,105)
Valuation at 31 December 2025
36,035
Amounts falling due within one year
Amounts due from group undertakings etc.
27,301
27,301
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Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
1,340
1,264
Trade creditors
3,805
11,232
Amounts owed to group undertakings and other participating interests
162,850
162,850
Other creditors
17,155
15,308
Loans from directors
5,000
-
Allotted, called up and fully paid:
16,969 Ordinary shares of £1 each
16,969
16,969
Blauw Research Limited
Notes to the Accounts
for the year ended 31 December 2025
9
Transactions with related parties
The parent company is BBI Group B.V. a company incorporated in Netherlands. The ultimate controlling parties of Blauw Research Ltd are Wout van der Wijkand Kees de Jong the joint owners of BBI Group B.V 100%.
At the year end an amount of £162,850 (2024 : £162,850) was owed to the parent company BBI B.V. The company also had £19,766 (2024 : £19,766) and £7,536 (2024 : £7,536) receivable from Blauw NL and BBI Group.
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Average number of employees
During the year the average number of employees was 1 (2024: 2).